Page 33

(6) such other information as the Department may reasonably require. (b) All returns required to be filed and payments required to be made under this Act shall be by electronic means in the form and manner authorized by the Department. (c) Any amount that is required to be shown or reported on any return or other document under this Act shall, if such amount is not a whole-dollar amount, be increased to the nearest whole-dollar amount if the fractional part of a dollar is $0.50 or more and decreased to the nearest whole-dollar amount if the fractional part of a dollar is less than $0.50. If a total amount of less than $1 is payable, refundable, or creditable, such amount shall be disregarded if it is less than $0.50 and shall be increased to $1 if it is $0.50 or more. (d) A digital asset broker who ceases to engage in the kind of business which makes the person responsible for filing returns under this Act shall file a final return under this Act with the Department not more than one month after discontinuing such business. (e) If any payment provided for in this Section exceeds the digital asset broker's liabilities under this Act, as shown on an original monthly return, the Department shall, if requested by the digital asset broker, issue to the digital asset broker a credit memorandum no later than 30 days after the date of the request. The credit evidenced by such credit memorandum may be assigned by the digital asset broker to a SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468